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2017 (3) TMI 1284 - HC - Central ExciseNatural justice - Sections 35 G and 35 L of the Act - whether the impugned order made by the Hon’ble Tribunal can be said to be an order made in accordance with Law, when the Tribunal has set aside the order to the extent of clandestine removal without giving any reasoning and ignoring the submissions of the Department with regard to facts and evidences on record? - Held that: - The decision of the Tribunal in respect of the respondent itself related to questions that fall within the ambit of Section 32 G as well as in respect of questions that fall outside the ambit of Section 32 G - The position, therefore, is that even as regards the respondent alone the Tribunal by the impugned order decided questions that fall within the ambit of Section 35 G as well as with questions that fall outside the ambit of Section 35 G and within the ambit of Section 35 L of the Act. Whether an appeal lies to the High Court under Section 35 G or to the Supreme Court under Section 35 L cannot possibly depend upon the nature or scope of the appeal that the party intends filing. A party may seek to challenge only that part of the order of the Tribunal which relates to questions other than those relating to the rate of duty of excise or the value of the goods for the purposes of assessment. Such an appeal would, absent any other questions, lie to the High Court. Once it is held that an appeal against the order of the Tribunal which deals with questions that fall within the ambit of Section 35 L as well as other questions lies to the Supreme Court under Section 35 L the mere fact that the party chooses to challenge only that part of the order that falls within the ambit of Section 32 G would make no difference. It is not the order-in-original i.e. the order of the adjudicating authority but the order of the Tribunal that would determine the issue as to whether the appeal lies to the High Court under Section 35 G or to the Supreme Court under Section 35 L. Section 35 G provides for an appeal to the High Court from every order passed in appeal by the appellate Tribunal. It is, therefore, the order of the Appellate Tribunal that must determine the issue. The determination of the question as to whether Section 32 G applies or whether Section 32 L applies requires the consideration of the order of the Tribunal - Appeal dismissed as not maintainable u/s 32 G of the CEA, 1944.
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